Where an importer, an exporter or a customs broker needs to make an advance declaration to the Customs, they shall comply with the following provisions:

1. They shall first obtain data of bills of lading or manifests. Regarding advance declaration of imports, the declaration shall be made after the import shipment departs and before it reaches a customs-supervision premise; regarding advance declaration of exports, the declaration shall be made within three days before the export shipment reaches a customs-supervision premise.

2. They shall declare as things really are and shall be legally responsible for the authenticity, accuracy, integrity and standardization of what they declare.

3. They shall, as required by the Customs, submit accompanying documents/certificates or import/export approvals.

4. Where the import goods in an advance declaration fail to arrive as scheduled or fail to be consistent with the real goods to import, the importer shall make written explanation to the Customs and corresponding modification or cancel of declaration forms shall be handled as per relevant measures set forth in GACC Decree No.220.

Where the export goods in an advance declaration fail to reach customs-supervision premises within time limit, the Customs will revoke the advance declaration form. Where the declared goods are not consistent with the real goods to export, the exporter shall make written explanation to the Customs and corresponding modification or cancel of declaration forms shall be handled as per relevant measures set forth in GACC Decree No.220.

5. The import or export license shall be valid on the date when the Customs accept the declaration. Where state policies on trade control are adjusted after an advance declaration and before a real import or export, the Customs will observe the trade control policies that are applicable on the date of the real import or export.

6. The import goods in an advance declaration shall be subjected to the duty rates and exchange rates in effect upon the entry of their means of transport; regarding such import goods to transit between customs districts, they shall be subjected to the duty rates in effect upon the arrival of their means of transport at a designated place of delivery.

The export goods in an advance declaration shall be subjected to the duty rates and exchange rates in effect upon the Customs acceptance of the declaration; regarding such export goods to transit between customs districts, they shall be subjected to the duty rates in effect upon the declaration acceptance by the Customs located at the place of dispatch.

7. The requirements above is applicable to the advance declarations of the imports/exports via special customs-controlled areas and of those transiting between customs districts; the formalities regarding the transit between customs districts shall be handled as per the measures set forth in GACC Decree No.89.